Auswirkungen der Digitalisierung im Rechnungswesen – ein Überblick

A profession in transition: actors, tasks and roles in AI-based accounting

“…It often refers to the digital networking of different areas and players (Bou ee and Schaible, 2015;Hansen and Sia, 2015;Tan et al, 2015), the digitalisation of overarching processes (Bowersox et al, 2005), the use of digital technologies for a wider reach or the reorientation of companies or even the disruption of markets and existing goods and services (Pavlou and El Sawy, 2010;Vial, 2019). In accounting, for example, integrated systems (Galani et al, 2010), software robots (Cooper et al, 2019), cloud solutions (Huttunen et al, 2019), blockchain technology (Bons on and Bedn arov a, 2019;McCallig et al, 2019) and AI and further smart digital technology (Greenman, 2017) changed or will change the workflow and processes of accounting (Diller et al, 2020;Susskind, 2017) in the future (Diller et al, 2020;Marrone and Hazelton, 2019;Oesterreich et al, 2019).The future of automation in accounting could be seen in the increased use of self-learning AI-based integrated systems, which access actual data in real time and, based on this, independently develop solutions, suggestions, forecasts and trends (Najderek, 2020).…”

“…In the future, these "smart" AI-based software robots will also be in charge of highly complex tasks such as fraud detection and liquidity planning (Brynjolfsson and McAfee, 2014;Skrbi s and Jacqueline, 2019), improving the effectiveness of accounting organisations. We already see the first steps as AI allows speech and image recognition and learns independently from new cases (Berger and Weidinger, 2018;Najderek, 2020). In the long run, AI-based accounting software will be capable of performing tasks that normally require human intelligence (Huttunen et al, 2019) empowered by highly sophisticated algorithms bringing with a plethora of yet unresolved questions concerning their impact (Hrazdil et al, 2019;Kellogg et al, 2019;Martin, 2019).…”

Digitalisation in accounting: a systematic literature review of activities and implications for competences

“…They identify the main reasons for companies to defer process digitalisation as a lack of expertise, necessary investments, and implementing suitable software. This finding primarily connects to electronic invoicing (Jordanski 2020 ; Koch 2017 ; Nagel 2018 ; Najderek 2020 ; Schömburg and Breitner 2010 ; Tanner 2016 ; Tanner and Wölfle 2005 ) and ERP-specific areas (Appelfeller and Feldmann 2018 ; Binkow 2015 ; Chen et al 2012 ; Cong et al 2018 ; Fuller and Markelevich 2020 ; Gadatsch 2020 ; Jonen 2020 ; Wilczek 2014 ). The “other” disadvantages (n = 32) focus on the risks of decentralised innovations that are not implemented company-wide (Schindera et al 2018 ) as well as the amount of time needed for software maintenance or to train employees (Gadatsch 2020 ).…”

“…Most papers address one or more relevant interfaces. Most frequently mentioned are internal interfaces (n = 46), especially regarding the adaptation of accounting and controlling division structures to new business processes or ERP implementation (Binkow 2015 ; Gadatsch 2020 ; Heupel and Lange 2019 ; Najderek 2020 ; Suden 2010 ). The rising focus on process management to increase productivity is depicted in the interfaces; more extensive cooperation between financial divisions due to cross-sectional processes gains in importance (Arbeitskreis Externe Unternehmensrechnung der Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. 2018 ; Bayerl et al 2020 ).…”

“…Interfaces with vendors (n = 29) or customers (n = 31) are also mentioned. The main context of vendor interfaces lies in the dimension of electronic invoicing and the conditions for successful implementation as well as specific processes (Appelfeller and Feldmann 2018 ; Klein and Küst 2020 ; Menges 2012 ; Najderek 2020 ; Pagel 2019 ; Suden 2010 ; Tanner 2016 ). It is necessary to harmonise the vendor’s system requirements with the company’s system requirements (Tanner 2016 ).…”